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Temporary accounts 9. Sample Test for Financial Accounting Multiple Choice Identify the letter of the choice that best completes the statement or answers the question.
All questions are compulsory, and candidates answer on the question paper. AS-Level Accounting Topics. To find the answers to the categorised papers look at the bottom of the page where you will see a code such as: MJ11 is the Syllabus code for AS Accounting 11 is Paper 1 Variant time zone 1 MJ May or June alternatively N November 11 the year Harold Randall Further Examination Answers.
On this page you can read or download randall answers to further examination questions in PDF format. Students can use it to access questions related to topics, while teachers can use the software during teaching and to make exam papers easily. On this page you can read or download free download of harold randall 3rd edition further examination questions answers in PDF format.
Double-entry bookkeeping 3. There are usually 3 questions based on topics from the whole of the syllabus. Office equipment, Machinery, Vehicles, Accounts Receivable 6. There are 30 marks for this paper. Randall Accounting Answers for you to read. Each of the six accounts topic sections contains revision notes for the CIE Accounting examination: Part 1- Introduction to principles of accounting.
Accept or experience a challenging role. Introduction Notes -. It also includes multi-choice questions. Accounting is chosen as a profession because: Become a part of an extensive network of professionals. If you are not sure which exam board you are studying ask your teacher. Accounting principles are a body of doctrines commonly associated with the theory and procedures of accounting serving as an explanation of current practices and as a guide for selection of conventions or procedures where alternatives exists.
The example answers, marks awarded and comments that appear here were written by the authors. In examination, the way marks would be awarded to answers like these may be different.
Candidates answer thirty multiple choice questions on AS topics. Great preparation for a test or exam. We additionally pay for variant types and furthermore type of the books to.
Accounting Equation Quiz Answers 1. Please note, do not limit your scope of reading to the questions and answers provided in this post rather expand your studies and search for more Financial Accounting examination past questions and answers and answer them. Only from Russia. Learn and improve your skills at our online platform for free AccountingCoaching.
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Finance and Accounting Interview Questions FAQs We have a collection of top finance and accounting interview questions compiled with real-life experiences and research with working professionals. While you can search books, browse through the collection and even upload new creations, you can also share them on the social networking platforms.
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Students need to practise the approaches until they have mastered them. Accounting Harold Randall 3rd Edition Free.
The financial condition of a business. A and As Level Accounting About A Level Accounting Syllabus The Cambridge International AS and A Level Accounting syllabus enables learners to apply their accounting knowledge and understanding in order to analyse and present information, give reasoned explanations, and make judgements and recommendations.
Purchases on credit are treated in a similar way with the purchase being recorded on the day of the purchase. The payment is recorded later when the payment is made. Transaction 5: receipts from credit customers 6 June. Chin pays all money owed on 6 June. A customer may be allowed to pay less than the selling price for the goods they have bought. This is called a discount. There are two types of discount: 1. A trade discount is typically given where the buyer and seller are in the same line of business.
It is given as a percentage reduction from the normal price of a product. TIP Trade discounts are used to calculate the value of a sale and are not recorded separately in ledger accounts. Businesses may choose to offer trade discounts when a customer buys a large volume of goods. Businesses may also offer trade discounts to a customer that buys goods regularly or frequently. As a result, customers may be encouraged to buy more goods or to buy more often, and so increase sales for the business.
A trade discount is used to calculate the value of a sale, but it is not recorded separately in ledger accounts. Cash or settlement or prompt payment discount A cash or settlement discount is given to encourage a customer to pay quickly.
For example, Lai has given Chin one month to pay for the goods sold to him. Chin pays on 6 June. When a customer pays for the goods they previously bought, we need to record the payment in the ledger accounts.
If a cash discount is given then we must record this too. This is recorded in a discounts allowed account. Chin meets the condition of the cash discount by paying on 6 June. When a supplier is paid for goods they previously purchased, we need to record the payment in the ledger accounts.
If a cash discount is given then we must record this too, in a discounts received account. Lai meets the condition of the cash discount by paying on 7 June. Note carefully whether a cash discount is to be deducted from settlements; that checks whether one is being offered and whether the time condition has been met.
Duality double-entry : Where there is a payment with a cash discount applied, we need to recognise that two transactions are actually taking place: the payment itself and the cash discount. As a result, there are four entries in the ledger accounts. Post the transactions to the ledger accounts. All goods are bought and sold on credit. October 1. Discuss your approach in pairs or small groups.
A new business customer is interested in buying from her but wants to buy on credit. Discuss in a small group the factors Zoe should consider when deciding whether to agree to sell on credit.
Trust is important where money is involved. Buying and selling on credit between businesses is common business practice. It can be very useful, but it can be risky for a business to sell goods one day but then wait a month before receiving payment from the customer. How can the business be certain that the customer will pay?
Can the customer afford to pay? Is the customer trustworthy or might they try to avoid paying? Figure 2. If you were selling one of your personal possessions, would you insist on immediate payment? If so why? If not, are there any circumstances where you might be willing to allow payment to be delayed, e. Why might this make a difference? Which of the following transactions is most likely to require a credit entry in the bank account?
Myra sold goods on credit to Zara on 1 July. Account s to be credited. Post all the transactions to the ledger accounts. All goods were purchased on credit. Explain that credit transactions involve buying now and paying later. Explain that trade discounts are given by one trader to another. Explain that cash discounts taken are recorded in the accounts on the date of payment. Use ledger accounts to record credit transactions and their payment.
Explain the difference between discounts allowed and discounts received and how to record each in the appropriate account. Coursebook Worked example 1, Activities 1. This chapter provides learners with a foundation knowledge of double-entry bookkeeping that can be revisited and applied to many other areas of the syllabus. It is therefore important that learners thoroughly understand all aspects. As this initial chapter is an introduction you only need to cover the basics of cash transactions � more complex transactions will be considered in later chapters.
Most learners will not have any prior knowledge of the terms used within this chapter. In accounting this term takes on another meaning, which is where the business owner takes money out of the business for personal use.
In accounting it is a term to describe the money invested in a business by its owner s. All transactions are recorded in the accounts from the point of view of the business. This is important to emphasise when introducing the terms to learners to support their understanding.
Accounting system: A system of collecting, storing and processing financial information and accounting data used by managers. Carriage inwards: The additional delivery cost paid by a business in excess of the purchase price of the goods purchased for resale. It is added to the cost of goods by the supplier. Double-entry bookkeeping: A system of recording accounting transactions that recognises that there are two sides to every transaction.
Purchases returns returns outwards : Purchased goods that are sent back to the supplier who agrees to accept them back and return any money paid. Sales returns returns inwards : A customer who has already bought goods sends them back to the seller. What activities does the business carry out to generate cash? Question the learners to explore why they feel it is important to accurately record cash transactions. Have a class discussion asking learners to identify as many ways that a business transaction could be made, e.
Invite learners to explore which methods are instant and which ones may involve a time delay. Carry out a class research activity to explore how computers are used within modern businesses.
Encourage the learners to complete one of the Activities within the Coursebook using a spreadsheet. Break down the definition of cash transactions, e. Discuss how most modern businesses rely on computers to record their business transactions and therefore ledger accounts are usually prepared with the support of computer applications.
Accounting in context � Keep a record 10 minutes Resources: Accounting in context feature from Coursebook Chapter 1. Encourage learners to share their answers with the rest of the class and stimulate a class discussion. What to do next: Use the class discussion to lead into the key topic areas. Resources: Coursebook Chapter 1, whiteboard. Description and purpose: Stimulate discussion among the learners about everyday transactions that they may carry out, e.
Discuss how cash is lost when the purchase is made, yet the learner acquires a specific item, i. By relating to the everyday lives of learners they can understand how they represent a similar double-entry system when carrying out their own transactions.
What to do next: Use examples for a range of businesses e. Learning outcome: Understand that double-entry bookkeeping is used to record the two sides of a transaction. Resources: Coursebook Chapter 1, Workbook Chapter 1. Description and purpose: By identifying a range of business transactions learners will be able to relate to the concept of double-entry and ledger entries more effectively.
Learners should read topic 1. Encourage learners to devise their own examples. Ask learners to work in pairs to identify a range of typical business transactions such as purchasing materials to produce products to sell or buying paper for the office printer. Learners could also work through worked example 1 in Chapter 1 of the Workbook to support this activity. Differentiation ideas:. Support: Question learners to help them to consider why there are two sides to all business transactions.
Challenge: Ask learners why it is important to accurately record business transactions. Assessment ideas: While completing the activity, question learners. Do they understand the concept? Are the examples that the learners are creating accurate?
Did learners generate the examples independently or did they need a lot of support? Resources: Coursebook Chapter 1, calculator, whiteboard and pen. Description and purpose: To enable learners to answer questions by creating their own ledger accounts.
Discuss the transactions in worked example 1 in detail. As each transaction is discussed, question the learners to assess their understanding. Learners to use their knowledge from the homework reading to complete the questions within Topic worksheet 1. Learners then work through Activities 1.
Circulate the classroom to offer support as required. Encourage learners to support each other as peer support will help learners to understand the concepts. Once all learners have completed the Activities, discuss and present the answers to the class. Encourage learners to ask questions if they did not get the correct answer.
Support: Circulate the classroom while learners are working and offer individualised support as required. Learners can ask any questions and you can observe which learners misunderstand the topic. Challenge: When answering Activity 1. Assessment ideas: Completing the Activities is a way of assessing the learners.
Did they answer all activities correctly? If a number of learners made similar errors, run through this topic again with the whole class. Complete the Exam-style questions from Chapter 1 of the Workbook. Learning outcome: Consolidate knowledge of the double-entry system and ledger account entries. Description and purpose: Consolidation of the key points covered in Chapter 1. Tell learners a story to illustrate examples of business transaction errors, e. How was the van paid for? Encourage the learners to create a simple spreadsheet or use an app to record all of their personal transactions over the coming month.
Encourage learners to share their first week results with others in the class during a lesson the following week. Learners could then work through the Exam-style questions in Chapter 1 of the Workbook. Once all learners have completed the Exam-style questions, discuss and present the answers to the class. Support: Circulate the classroom while learners are working to offer individualised support. Learners can ask questions and you can observe which learners misunderstand the topic.
Challenge: What are the benefits of using a double-entry system to manage the personal finances of a learner? Assessment ideas: Completing the Practice questions in the Coursebook is a way of assessing learner knowledge. Did learners answer all questions correctly? Self-review 10 minutes Resources: Coursebook Chapter 1, calculator. What entries were wrong and why? Assessment ideas: Learners to share their corrections with a peer.
Did they make similar errors? Description and purpose: Production of revision notes. This can be used for exam revision at the end of the course. Topic worksheet 1. It will offer additional practice at posting the account entries. Language worksheet 1. Use the double-entry system to record credit transactions.
Know the difference between trade and cash discounts and how to treat them in the ledger accounts. Use the double-entry system to record payments to trade payables and receipts from trade receivables. Coursebook Worked examples 1, 2 and 3, Activities 2. Workbook Worked examples 1 and 2, Questions 1, 2 and 3, and Exam-style questions 1, 2 and 3 Language worksheet 2.
This chapter provides learners with a foundation knowledge of double-entry bookkeeping for credit transactions. The key points from the topic will be transferred to many other areas of the specification so it is vital that learners understand the basic principles.
Learners will have a basic knowledge of double-entry bookkeeping after studying the first chapter, which covered cash transactions, such as the basic debit and credit ledger entries for cash sales and purchases. Many of the principles will be expanded on in this chapter.
By using examples related to simple business transactions learners will successfully understand the topic. For the purposes of this chapter you should only cover the basic principles of double-entry bookkeeping for credit transactions and should only go up to recording payments to trade payables and receipts from trade receivables. It is critical that learners understand the key terminology used within this topic. In accounting this term takes on another meaning and is where a purchase or sale occurs but the payment or receipt of money happens later.
The use of the same word for different accounting transactions must be introduced carefully. Try to use simple examples that learners can easily relate to.
If the learners access other resources to support their studies you should point out this differing terminology; however, it is important that you consistently use the terms trade receivable and trade payable in class and during activities as these are the terms used by Cambridge International and are the ones that will be used in the examinations. To reduce the risk of learners using different terms you should consistently correct learners.
By repeating this process learners will recognise that only the official terms should be used. Try to only use resources that support the official Cambridge International specification as this will reduce the risk of learners using the wrong vocabulary and also reduce the risk of misconceptions. Again this term is not part of the Cambridge International specification but may be one that learners could encounter if using supplementary resources. Cash or settlement discount: An allowance given by a seller to a customer to encourage the customer to pay an invoice before its due date for payment.
Credit transaction: A financial transaction where no money changes hands at the time of the transaction. How and when does the payment pass between stakeholders? Remind learners that accurate business records are critical for all businesses. Explain that it is important to keep a record of when the payment is received and that the ledger accounts need to reflect this. Remind learners that each customer and supplier is individual and carries out their business transactions under different terms.
It is therefore important that each one is treated individually. Ask why some customers may pay for purchases early, whereas others may not pay until the due date. What are the benefits to each party? It is important that you immediately correct learners using the wrong vocabulary. Many websites and other resources could use alternative terms and it is important that this is explained to learners, especially if they are using the word correctly.
Accounting in context � Buy now, pay later 15 minutes Resources: Accounting in context feature from Coursebook Chapter 2. Description and purpose: Encourage learners to complete the questions independently and then work with another learner to share their answers and encourage discussion.
After all learners have had the opportunity to share their answers, stimulate a class discussion. Consider the value of the transactions reported in the feature. The purpose of this activity is to establish whether the learners have any prior knowledge of the topic so you can gauge the starting point for the session. Description and purpose: Ask learners to work in pairs to identify as many purchases that a business may make as a credit transaction as they can think of.
They should list the purchases on the flipchart paper. To add an element of competition, give learners two minutes to make the list and offer a small reward for the pair with the longest list. Learning outcome: What are credit transactions and introduction to recording basic credit transactions. Resources: PowerPoint presentation 2. Description and purpose: By understanding the benefits of credit transactions to a seller and customer, learners can appreciate why they are used.
Ask learners to work in pairs to think of a range of advantages for a business which is selling products and also for a customer when purchasing products. Do all learners agree with the benefits suggested? Are there trade-offs relating to the benefits suggested?
Ask learners to review worked example 1 in Chapter 2 of the Coursebook. As a class, review the basic ledger entries for sales and purchases. Summarise the key points on the whiteboard. This is the limit for this lesson. Learners should be encouraged to reflect on the points learnt ready for the next lesson. To conclude this lesson ask learners to complete question 1 from Chapter 2 of the Workbook.
Review the answers as a class. Support: Circulate the classroom while learners work their way through the Activities. Offer differentiated support as required. Challenge: Do the benefits for one side of the transaction result in disadvantages for the other, or are credit transactions always a win-win for all parties? What impact might these actions have on the trading relationship?
Try to encourage a class discussion from these points. Assessment ideas: While completing the Activities, question learners. Are the benefits that the learners are creating accurate? Review the contents of the worked examples in Chapter 2 of the Coursebook as a class for sales returns and purchases returns for credit transactions. Highlight the key difference between credit transactions and cash transactions, i. Review worked example 2 in Chapter 2 of the Coursebook, which shows how payments from customers and to suppliers are recorded for credit transactions.
As a class discuss the principles of offering discounts. Ask the learners to work in pairs to discuss why businesses offer discounts to their customers. How effective do they feel they may be and what impact do such discounts have on the finances of the business? Learners could then do Activities 2. For Activity 2. Discuss and present the answers to all Activities to the class consider discussing the answers for Activity 2.
Encourage learners to ask questions if they did not get the correct answer, and correct any errors to reduce the risk of misconceptions. Support: By circulating the classroom while learners are working through the questions you can offer individualised support as required.
Challenge: Credit transactions rely on a lot of trust between the parties. How can businesses reduce the risk of a customer never paying for the item? How might the customer react to such actions? Assessment ideas: Ask learners to complete the Practice questions at the end of Chapter 2 of the Coursebook and the Exam-style questions at the end of Chapter 2 of the Workbook. Encourage learners to complete the questions independently and take in their work for formal assessment.
Offer feedback and correct any errors to support the learners.
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Web`A` Level Accounting - H Randall Click the start the download DOWNLOAD PDF Report this file Description Download `A` Level Accounting - H Randall Free in pdf format. . WebOctober 9th, - DOWNLOAD HAROLD RANDALL A LEVEL ACCOUNTING 3RD EDITION ANSWERS harold randall a level pdf The following is a partial list of characters from Stephen King s novel The Stand Harold Randall A Level Accounting 3rd Edition Answers Harold Randall is the author of Advanced Level Accounting 4 18 avg rating . WebMar 19, �� The syllabus covers topics such as the recording of financial information,.`A` Level Accounting - H Randall - Free ebook download as PDF File .pdf) or read book online for free. Time allowed: 3 hours All ledger accounts must be prepared in continuous balance format Final accounts must be prepared in vertical format. $20, b.